The schoty (abacus) as the phenomenon of Russian accounting

Abstract

The Russian abacus (the schoty [счёты]) is a unique Russian counting device that has no comparable counterparts anywhere in the world. It was developed when a decimal system was introduced in Russia in the sixteenth century. The Russian abacus took its familiar form in the eighteenth century, and it is still used for arithmetic calculations and for teaching maths at school, as an example of decimal calculations. The widespread use of the Russian abacus in business activities made it an integral part of entrepreneurship and accounting. The Russian abacus became more associated with Russian merchants and accountants than ledgers, and it was depicted in works of fine art. This article describes the history of the schoty, evidence about them from Western historians and mathematicians, the principles for its use as well as its role in accounting, and the descriptions of the schoty in literature and art.